Articles by this Author
Custom Duty
Custom Duty
Proforma Invoices Can’t Replace Negotiated Commercial Invoices: CESTAT Delhi
Income Tax
Income Tax
Section 35(2AB) Deduction Cannot Be Denied for Missing Form 3CL If R&D Is Proven
Income Tax
Income Tax
Reassessment merely on DVO Report without AO’s Independent Inquiry was Invalid
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Doesn’t Nullify TDS Default: ITAT Mumbai
Income Tax
Income Tax
Income from Film Distribution was not ‘Royalty’ under India-US DTAA
Income Tax
Income Tax
No property attachment to continue once ITAT order attained finality and dues were cleared
Goods and Services Tax
Goods and Services Tax
IGST on Ocean Freight was invalid and Entries 9 &10 of 2017 IGST Notifications was quashed following Mohit Minerals case
Custom Duty
Custom Duty
Royalty For Technical Know-How was not ‘condition of sale’ even if included in value of Imported Goods
Income Tax
Income Tax
Once Tribunal deleted additions and arrears, property attachment order must be lifted
Custom Duty
Custom Duty
No penalty u/s 114 &114AA as mere procedural lapse was not penal offence in excess customs duty drawback claim
Custom Duty
Custom Duty
CA Certificate was a valid proof to claim 4% SAD refund
Custom Duty
Custom Duty
Customs offence report need not be penal; 90-day limit starts from its receipt
Income Tax
Income Tax
ITAT remanded matter for verification of submitted documents in case of unsecured loans without PAN
Income Tax
Income Tax
